Yacht import into the EU — customs forms and stamps with harbour background

Guide · Yacht import

Importing a yacht from outside the EU — VAT, customs and Lista 6/7 in the right order

Guides · Yacht Import EU

Import a Yacht to Spain & the EU

21% IVA (EU VAT) on import. £0 under Temporary Admission. When each option is right — and when neither is.

Importing a yacht to Spain is the single most expensive one-off tax position a yacht buyer can trigger. 21% IVA (Spanish VAT) on the yacht's value, plus an optional 12% Matriculación on the Spanish flag — on a £1.5M yacht that can quickly reach £500,000, without the yacht itself becoming anything different in the process. That order of magnitude is why the majority of UK and international buyers prefer structures that avoid the import entirely — Temporary Admission, Malta leasing, or buying from an EU vendor.

This page explains when a yacht import is genuinely required, what it actually costs, and which alternatives work. It complements the Matriculación guide, which focuses on the Spanish flag tax.

A yacht import should never happen by accident. Those who trigger it because the right structure was considered too late pay tens of thousands of pounds for a decision that could have gone differently.

Julian Hoeke

When a yacht import actually arises

Three situations trigger a formal yacht import.

Situation 1 — US yacht purchase with EU stationing. You buy a yacht from a US owner, often a premium yard such as Marlow, Westport or Burger, rarely seen in Europe. The yacht is US-flagged and not EU-VAT-paid. If you want to bring it to Mallorca and keep it there permanently, either the import or a TA structure applies. Around 35% of the import cases I guide in 2026 fall into this category.

Situation 2 — Caribbean yacht in a seasonal trans-Atlantic rotation. The yacht winters in the Caribbean (US or Cayman flag) and summers in the Mediterranean under TA. When the owner decides to give up the Caribbean season and stay in the Mediterranean permanently, the import is triggered. Around 25% of my cases.

Situation 3 — post-Brexit UK yacht transformation. Since 1 January 2021, UK-flagged yachts are no longer EU-VAT-paid. When a UK owner decides to keep the yacht permanently EU-compliant (rather than live with the TA logistics), a formal import becomes necessary. Rarely chosen because of the steep IVA burden, but it happens with UK owners who are permanently relocating their residence to the EU. Around 15% of my cases.

The remaining 25% concern rare special situations — yachts from Norway, Türkiye or Morocco imported for permanent EU effect.

Import vs Temporary Admission — the comparison

For most UK and international buyers the question is not 'how do I import', but 'how do I avoid the import'. Here is the honest comparison of the two routes.

Criterion	Yacht import	Temporary Admission
Tax burden	21% IVA + 12% Matriculación if applicable	£0 (with 18-month limit)
Procedural costs	£4,500 – £9,000	£300 – £800 annual re-registration
Permanent EU stay	Unlimited	Max. 18 months without interruption
EU charter allowed	Yes	No
Flag required	EU flag after import	Non-EU flag
Best for	Permanent EU stationing, charter plan	Multi-country cruising, no EU charter

TA re-registration is required on each EU-exit passage, plus an annual extension filing in the port of admission.

Import recommended: when the yacht stays permanently on Mallorca and there is no multi-country cruising plan. The tax burden is high, but the logistics are uncomplicated — no 18-month worries, no re-registrations, no Morocco trips.

Temporary Admission recommended: when the yacht already runs, or is intended to run, in a multi-country rotation. Morocco, Türkiye and Croatia are welcome destinations for TA-renewal trips; anyone planning these anyway incurs no extra cost compared to the import. On a £1.5M yacht the TA structure saves £315,000 one-off — an order of magnitude that compensates for a great deal of multi-country logistics.

Yacht import or Temporary Admission — this is not a matter of taste. It is the question of how you want to live with your yacht.

Julian Hoeke

Continue reading

Spanish yacht tax — the 12% Matriculación question — the tax that applies on top of the import on a Spanish flag.
Yacht insurance Spain — cover requirements that the import process expects in place.
Buying a yacht on Mallorca — the full process, in which the import question is structurally embedded.
Yacht for sale Mallorca — current listings, with tax-structure relevance noted.

— Julian Hoeke

Frequently asked

Importing a yacht to Spain — six specific answers

What is a yacht import and when is it required?

A yacht import is the formal entry of a yacht from a non-EU country (USA, Caribbean, Morocco, Türkiye, Norway, or post-Brexit UK) into the EU customs territory. If you buy a US-flagged yacht or a Caribbean-based yacht and want to bring it to Mallorca, you face either a full import or Temporary Admission. Import means: permanent entry, 21% IVA (Spanish VAT) payable, the yacht acquires EU-VAT-paid status and may remain in EU waters indefinitely. Temporary Admission means: the yacht stays formally outside the EU customs territory, with an 18-month continuous-stay limit, after which it must leave EU waters. Which of the two fits depends on your usage profile — see the model comparison below.

What does importing a yacht to Spain actually cost?

Three cost components. First: IVA (Spanish VAT) at 21% on the yacht's value. On a £1.5M yacht that is £315,000. The tax base is the documented purchase price or, where there are material discrepancies, the market value per independent valuation. Second: Matriculación at 12% if also Spanish-flagged (see the separate guide). Spanish flag plus import: 21% IVA + 12% Matriculación = 33% total tax burden. Third: procedural costs for the customs agent, yacht surveyor and notary — typically £4,500-£9,000 plus translation costs. Total cost to import a £1.5M US yacht onto the Spanish flag: roughly £500,000 — the reason import structures are rarely chosen.

How does the Temporary Admission alternative work?

Temporary Admission (TA) is the customs regime that allows non-EU yachts to cruise in EU waters without paying import taxes — provided the yacht leaves EU waters every 18 months. Requirements: the yacht must fly a non-EU flag (US flag, Cayman, Marshall Islands, British Red Ensign post-Brexit), the owner must not be tax-resident in the EU, and the yacht may not be commercially chartered within the EU. In practice: the yacht cruises to Mallorca, stays for 18 months, makes at least a one-day trip to Morocco or Türkiye, returns, and a fresh 18-month clock begins. It works for UK and international owners with US yachts, or for buyers in post-Brexit configurations — it avoids 21% IVA entirely, in exchange for the logistics of multi-country passages.

Which documents do I need to import a yacht?

Seven standard documents. First: the original bill of sale with a verifiable purchase price. Second: the registration certificate of the original flag state and, where relevant, confirmation of deletion from the old flag. Third: the CE conformity certificate — mandatory for yachts over 2.5m built after 1998; often missing on older US yachts and must be obtained retrospectively (£5,000-£15,000 in surveyor costs). Fourth: a market-value survey where the purchase price diverges from market value. Fifth: proof of insurance. Sixth: an NIE number (the Spanish tax number for foreigners). Seventh: the Modelo DUA customs declaration. Translations into Spanish are mandatory for all non-Spanish originals, with apostilled certification — typically £800-£1,500 in translation and apostille costs.

Which yachts typically get imported?

Three situations recur. First: US yachts owned by US buyers relocating to Europe who want to bring their yacht with them. Often premium yards such as Marlow, Westport or Burger — yachts not built in the EU, where the owner will not swap for a comparable EU model. Second: Caribbean-based yachts after a season change. Yachts that winter in the Caribbean and summer in the Mediterranean — when the owner decides to stay in the Mediterranean permanently, the import is triggered. Third: post-Brexit UK yachts seeking EU status after 2021 because the TA logistics have become too complicated. Rare, because the 21% IVA is steep, but it happens with UK owners who are permanently relocating their life to the EU.

How long does the yacht import process take?

Standard duration is 8-14 weeks from application to completed import. Phases: preparing documentation and translations 2-4 weeks, customs pre-declaration via Modelo DUA 1-2 weeks, yacht inspection by the customs authority 1-3 weeks, IVA payment and receipt of the import confirmation 1-2 weeks, then optional Matriculación 4-8 weeks if Spanish flag is required. In season (May-October) expect the upper end; off-season (November-April) the lower end. Anyone planning a yacht import for the May season should begin preparation by February at the latest, to finish before summer. Where complications arise — missing CE conformity, value disputes, unclear documentation — the process can stretch to 20-30 weeks.

A specific import or TA question?

Yacht origin, intended EU stationing, charter profile — describe your situation in a few lines. A recommendation on the right structure within 24 hours.